United States · Federal income tax · Single
Tax brackets for single filers 2027.
Where each rate starts for single filers in 2027, set against 2026, with an estimator for your own income.
Short answer: For single filers the 2027 federal rates run 10 to 37 percent. The 12 percent bracket starts at $12,800, the 22 percent bracket at $52,025 and the 37 percent bracket at $661,375 of taxable income. The standard deduction is $16,600. Source: IRS Rev. Proc. 2026-35, for returns filed in 2028.
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The 2027 single filers schedule
A single filer uses the unmarried schedule, Table 3 of Rev. Proc. 2026-35, whenever no other status applies. For 2027 the top of the 10 percent bracket moves from $12,400 to $12,800 and the 37 percent bracket now begins at $661,375. The return most people file in the first months of 2027 is for tax year 2026 and uses the 2026 numbers, so for that return use the federal tax brackets 2026 page.
| Rate | Taxable income, 2027 | Bracket starts, 2026 | Edge moved | Tax is (IRS table form) |
|---|---|---|---|---|
| 10% | $0 to $12,800 | $0 | - | 10% of taxable income |
| 12% | $12,800 to $52,025 | $12,400 | +$400 | $1,280.00 plus 12% of the excess over $12,800 |
| 22% | $52,025 to $109,125 | $50,400 | +$1,625 | $5,987.00 plus 22% of the excess over $52,025 |
| 24% | $109,125 to $208,325 | $105,700 | +$3,425 | $18,549.00 plus 24% of the excess over $109,125 |
| 32% | $208,325 to $264,550 | $201,775 | +$6,550 | $42,357.00 plus 32% of the excess over $208,325 |
| 35% | $264,550 to $661,375 | $256,225 | +$8,325 | $60,349.00 plus 35% of the excess over $264,550 |
| 37% | Over $661,375 | $640,600 | +$20,775 | $199,237.75 plus 37% of the excess over $661,375 |
Single filers pay $5,987.00 on the first $52,025 of taxable income, the point where the 22 percent bracket begins; every extra dollar up to $109,125 adds 22 cents.
Who files as single
You file as single if you are unmarried on the last day of the year (or legally separated under a divorce or separate maintenance decree) and no other status, such as head of household or qualifying surviving spouse, applies. The IRS Publication 501 filing status rules decide it, and you can choose the status that gives the lowest tax if more than one fits.
What changed from 2026
The seven rates are the same as in 2026. The edges moved up: the 12 percent bracket starts $400 higher, the 22 percent bracket $1,625 higher and the 24 percent bracket $3,425 higher. The standard deduction rose from $16,100 to $16,600. For the same taxable income, the example below owes $8,770.00 under 2026 rules and $8,489.50 under 2027 rules.
Worked example (2027 schedule)
A single filer with $80,000 of gross income takes the $16,600 standard deduction, leaving $63,400 of taxable income. The tax is $8,489.50, an effective rate of 13.39% on taxable income and 10.61% on gross income, with a marginal rate of 22%. The same taxable-income math under the 2026 brackets and 2026 standard deduction ($16,100) gives $8,770.00. Check it with the IRS table form: $5,987.00 plus 22% of the $11,375 over $52,025.
Common mix-ups
- The rate on your top bracket is not your tax rate. Only the slice of taxable income inside each bracket is taxed at that bracket's rate. In the example above the marginal rate is 22% while the effective rate is 13.39%.
- 2027 numbers are not for the return you file this spring. They apply to income earned in 2027, on a return filed in 2028. Returns filed in early 2027 use the 2026 schedule.
- Brackets apply to taxable income, not to gross pay. Subtract the standard deduction or itemized deductions first. Entering gross income above runs that step for you with the standard deduction.
- A raise does not cut your take-home by moving everything up a bracket. Crossing into a higher bracket taxes only the dollars above the edge at the higher rate.
Method
The estimator applies each single rate only to the part of taxable income inside its bracket, adds the slices, and divides by income for the effective rate. The IRS table form (base tax at the bracket's lower edge plus the rate times the excess) is shown in the table and gives the same result. If you enter gross income, the $16,600 standard deduction is subtracted first. The comparison line runs the same taxable income through the 2026 brackets.
What this does not cover
- Itemized deductions, the qualified business income deduction and the senior, tips and overtime deductions.
- Credits, the alternative minimum tax and the 3.8 percent net investment income tax.
- Long-term capital gains and qualified dividends, which are taxed on top of ordinary income at their own rates.
- State income tax and payroll withholding.
Figures read from the sources below on November 9, 2026. Last updated November 9, 2026.
Sources
- IRS Rev. Proc. 2026-35 (tax year 2027 inflation adjustments), section 3.01 and section 3.15 (retrieved November 9, 2026)
- IRS news release IR-2026-133, November 5, 2026 (retrieved November 9, 2026)
- IRS Rev. Proc. 2025-32 (tax year 2026 figures used for the comparison column) (retrieved November 9, 2026)
- IRS Publication 501, filing status (retrieved November 9, 2026)
Frequently asked questions
What are the 2027 tax brackets for single filers?
The rates are 10, 12, 22, 24, 32, 35 and 37 percent. For single filers they start at $0, $12,800, $52,025, $109,125, $208,325, $264,550 and $661,375 of taxable income.
When do these brackets apply?
To tax year 2027, on the return filed in 2028. The return filed in early 2027 uses the 2026 brackets.
What is the 2027 standard deduction for single filers?
$16,600, up $500 from $16,100 in 2026.
How much tax is owed on $80,000 of gross income?
After the $16,600 standard deduction, $63,400 is taxable and the 2027 tax is $8,489.50, which is 10.61% of gross income.
What is the marginal rate in the example?
22%. The next dollar of taxable income is taxed at that rate until the next bracket edge.
How much did the brackets rise from 2026?
The 12 percent bracket starts $400 higher than in 2026 and the 37 percent bracket $20,775 higher, while the rates stay the same.
Do these brackets include state tax?
No, only federal income tax. State income tax is separate.
Where do the numbers come from?
IRS Revenue Procedure 2026-35 and news release IR-2026-133 of November 5, 2026. The sources section links both.
Not legal or tax advice
These are the IRS figures for tax year 2027 in an unofficial guide that no tax agency runs. A result here is an estimate from the numbers on this page, not a return. Nothing you type is transmitted anywhere. Confirm with IRS forms and instructions or a tax professional before you file.